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In applying the procedures specified in SAS No. 27, the auditor's inquiries should be directed to management's understanding of the specific requirements for disclosure of the supplementary oil and gas reserve information.
Auditing -- Standards -- United States; Petroleum industry and trade -- United States -- Accounting; Gas industry -- United States -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Supplementary oil and gas reserve information; Statement on auditing standards, 033" (1980). Statements on Auditing Standards. 32.